{"id":1377,"date":"2017-10-09T20:03:12","date_gmt":"2017-10-09T20:03:12","guid":{"rendered":"https:\/\/blog.ngocha.biz\/?p=1377"},"modified":"2017-10-09T20:03:12","modified_gmt":"2017-10-09T20:03:12","slug":"thong-minh-tai-chinh-p12-7-bang-can-doi-ke-toan-von-chu-so-huu","status":"publish","type":"post","link":"https:\/\/blog.ngocha.biz\/?p=1377","title":{"rendered":"Th\u00f4ng minh t\u00e0i ch\u00ednh (P12-7 : B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n- V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu)"},"content":{"rendered":"
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\n 4.2\/5 – (4 votes) <\/div>\n<\/p><\/div>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a Vingroup \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 l\u00e0m v\u00ed d\u1ee5 b\u1ea1n c\u1ea7n ph\u1ea3i t\u1ea3i v\u1ec1 \u0111\u1ec3 hi\u1ec3u entry n\u00e0y:\u00a0VIC_17Q2_BCTC_HNSX<\/a><\/em><\/p>\n

V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu + N\u1ee3\u00a0 = T\u00e0i s\u1ea3n<\/strong><\/span>. C\u00f4ng th\u1ee9c n\u00e0y lu\u00f4n \u0111\u00fang trong m\u1ecdi t\u00ecnh hu\u1ed1ng, v\u00ec v\u1eady ng\u01b0\u1eddi ta m\u1edbi g\u1ecdi n\u00f3 l\u00e0 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. C\u00f3 th\u1ec3 di\u1ec5n gi\u1ea3i \u0111\u01a1n gi\u1ea3n nh\u01b0 sau:<\/p>\n

Gi\u1ea3 s\u1eed khi m\u1edf DN b\u1ea1n g\u00f3p v\u1ed1n v\u1edbi m\u1ed9t ng\u01b0\u1eddi b\u1ea1n t\u1ea1m g\u1ecdi l\u00e0 DN A. B\u1ea1n g\u00f3p 600 tri\u1ec7u, anh ta g\u00f3p 400 tri\u1ec7u \u0111\u01b0\u1ee3c t\u1ed5ng 1 t\u1ef7. DN \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u1edbi s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ban \u0111\u1ea7u 1 t\u1ef7. V\u1edbi m\u1ec7nh gi\u00e1 quy \u0111\u1ecbnh fix c\u1ee9ng m\u1ed7i c\u1ed5 phi\u1ebfu c\u00f3 gi\u00e1 10.000 \u0111 th\u00ec B\u1ea1n n\u1eafm gi\u1eef 60.000 c\u1ed5 phi\u1ebfu, ng\u01b0\u1eddi b\u1ea1n n\u1eafm gi\u1eef 40.000 c\u1ed5 phi\u1ebfu. C\u1ed5 phi\u1ebfu \u0111\u00f3 \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 c\u1ed5 phi\u1ebfu th\u01b0\u1eddng.<\/strong><\/p>\n

2 th\u00e1ng \u0111\u1ea7u DN A s\u1eed d\u1ee5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ec3 mua t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n nh\u01b0 m\u00e1y t\u00ednh, m\u00e1y photo, b\u00e0n gh\u1ebf,….Ph\u1ea7n ti\u1ec1n th\u1eeba \u0111\u01b0\u1ee3c g\u1eedi v\u00e0o trong ng\u00e2n h\u00e0ng d\u01b0\u1edbi d\u1ea1ng ti\u1ec1n m\u1eb7t. Khi ch\u01b0a th\u00e0nh l\u1eadp DN c\u00e1c b\u1ea1n \u0111\u00e3 ph\u1ea3i t\u00ednh m\u00ecnh s\u1ebd ki\u1ebfm ra ti\u1ec1n b\u1eb1ng c\u00e1ch n\u00e0o, t\u1ea1m g\u1ecdi l\u00e0 m\u00f4 h\u00ecnh kinh doanh c\u1ee7a m\u00ecnh l\u00e0 g\u00ec. \u0110\u00f3 l\u00e0 c\u00f4ng ty s\u1ea3n xu\u1ea5t hay c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i, n\u1ebfu sp kinh doanh l\u00e0 qu\u1ea7n \u00e1o th\u00ec d\u00e0nh cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o, m\u00ecnh s\u1ebd b\u00e1n \u1edf m\u1ed9t \u0111\u1ecba ph\u01b0\u01a1ng c\u1ee5 th\u1ec3 hay b\u00e1n tr\u00ean c\u1ea3 n\u01b0\u1edbc. N\u1ebfu m\u1edf DN xong r\u1ed3i, g\u1eafn cho nhau ch\u1ee9c Gi\u00e1m \u0111\u1ed1c v\u1edbi ph\u00f3 gi\u00e1m \u0111\u1ed1c r\u1ed3i m\u1edbi ng\u1ed3i ngh\u0129 t\u1edbi m\u00f4 h\u00ecnh kinh doanh th\u00ec h\u01a1i mu\u1ed9n.<\/p>\n

B\u1ea1n c\u1ea7n nh\u1edb r\u1eb1ng l\u1eadp doanh nghi\u1ec7p th\u00ec v\u00f4 c\u00f9ng d\u1ec5 nh\u01b0ng x\u00f3a m\u1ed9t doanh nghi\u1ec7p l\u1ea1i v\u00f4 c\u00f9ng kh\u00f3; khi x\u00f3a m\u1ed9t DN \u0111\u00f2i h\u1ecfi nhi\u1ec1u th\u1ee7 t\u1ee5c trong \u0111\u00f3 c\u00f3 quy\u1ebft to\u00e1n thu\u1ebf; \u0111\u1eebng h\u1ee9ng l\u00ean th\u00e0nh l\u1eadp DN khi m\u1ecdi th\u1ee9 c\u00f2n m\u1edd m\u1edd.<\/p>\n

Gi\u1ea3 s\u1eed m\u00f4 h\u00ecnh kinh doanh c\u1ee7a c\u00f4ng ty A l\u00e0 nh\u1eadp qu\u1ea7n \u00e1o th\u1eddi trang t\u1eeb H\u00e0n Qu\u1ed1c v\u1ec1 b\u00e1n cho gi\u1edbi tr\u1ebb \u1edf H\u1ea3i ph\u00f2ng. DN A li\u00ean h\u1ec7 v\u1edbi nh\u00e0 cung c\u1ea5p, k\u00fd h\u1ee3p \u0111\u1ed3ng, \u0111\u1eb7t c\u1ecdc m\u1ed9t l\u01b0\u1ee3ng ti\u1ec1n cho h\u1ee3p \u0111\u1ed3ng, s\u1ed1 c\u00f2n l\u1ea1i m\u1edf b\u1ea3o l\u00e3nh thanh to\u00e1n LC. L\u00fac n\u00e0y tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n xu\u1ea5t hi\u1ec7n m\u1ee5c “Tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n ng\u1eafn h\u1ea1n”. 2 th\u00e1ng sau h\u00e0ng v\u1ec1 t\u1edbi c\u1ea3ng, DN A thu\u00ea m\u1ed9t \u0111\u01a1n v\u1ecb l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u gi\u00fap, \u0111\u00f3ng thu\u1ebf VAT, thu\u1ebf nh\u1eadp kh\u1ea9u, v\u1eadn chuy\u1ec3n v\u1ec1 kho. L\u00fac n\u00e0y tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n xu\u1ea5t hi\u1ec7n th\u00eam H\u00e0ng t\u1ed3n kho. H\u00e0ng t\u1ed3n kho b\u1eb1ng gi\u00e1 FOB ho\u1eb7c CIP,.. c\u1ed9ng c\u00e1c th\u1ec3 lo\u1ea1i chi ph\u00ed \u0111\u1ec3 t\u1edbi kho, g\u1ecdi l\u00e0 nguy\u00ean gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a.<\/p>\n

Ch\u01b0a b\u00e1n \u0111\u01b0\u1ee3c c\u00e1i \u00e1o n\u00e0o th\u1ec9 1 t\u1ef7 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u00e3 h\u1ebft. DN A c\u1ea7n b\u1ed5 sung ti\u1ec1n. N\u00f3 l\u00e0m \u0111i\u1ec1u \u0111\u00f3 b\u1eb1ng hai c\u00e1ch:<\/p>\n